Exemptions
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What exemptions are available and to whom are they available?
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Regular Homestead: The homestead exemption must be applied for (in the Revenue Commissioner's Office) by the property owner by December 31st of each calendar year. A homestead exemption is granted to residents of owner-occupied Class III resident property. (See Tax Exemptions)
Act 48: An Act 48 (Special Session, 1978) is applied for and granted to persons age 65 or older with a net taxable income of $7,500.00 or less shown on the applicant or the applicants spouse's latest Income Tax Return. An Act 48 classification allows the property owner to be totally TAX EXEMPT. Annually a "RECLAIM FORM" is mailed to the taxpayer and must be completed and returned by December 31st of each calendar year in order to maintain an Act 48 Exemption.
Act 81-579 (Income Greater Than $12,000): An Act 81 is applied for and granted to persons age 65 or older with a net taxable income of $12,000 or greater as shown on the applicant or the applicants spouse's latest Income Tax Return. An Act 81 classification allows for a reduction in taxes based on the application of a formula prescribed by law. Annually a "RECLAIM FORM" is mailed to the taxpayer and must be completed and returned by December 31st of each calendar year in order to maintain an Act 81-579 Exemption.
Act 81-579 (Income Between $7,500-$12,000): An Act 81 is applied for and granted to persons age 65 or older with a net taxable income between $7,500 - $12,000 as shown on the applicant or the applicants spouse's latest Income Tax Return. An Act 81 classification allows for a reduction in taxes based on the application of a formula prescribed by law. Annually a "RECLAIM FORM" is mailed to the taxpayer and must be completed and returned by December 31st of each calendar year in order to maintain an Act 81-579 Exemption.
Blind Exemption: All persons with medical certification for "blind" status are allowed a partial exemption.
Disabled Exemption: All persons with medical certification for "disabled" status are allowed a partial exemption.
WHERE TO APPLY: The Revenue Commissioner's Office, 101 S. Lawrence Street, Montgomery, Alabama
WHEN TO APPLY: Between October 1 and December 31 of each calendar year
RENEW: "Reclaim Forms" will be mailed annually, you have until December 31 to return.
Some properties are exempt
from taxation by status:
40-9-1 Code of Alabama 1975
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All governmental property;
Cemeteries;
All property used exclusively for religious worship;
Property used exclusively for hospital purposes, which have wards for charity;
American Legion or Veterans of Foreign Wars or Disabled American Veterans;
Property of literacy & scientific institutions
Libraries not of a professional character;
Property of deaf mutes & insane persons;
Property of all incompetent veterans;
Property owned by the Benevolent & Protective Order of Elks;
Fraternal Order of Police, Fraternal order of Eagles or Loyal Order of Moose;
All HUD 202 property;
Active military that do not claim an Alabama homestead are exempt for manufactured mobile homes;
"Industrial" property that is purchased with Industrial Development Bond monies;
"Medical" all property owned by the Medical Clinic Board;
YMCA property;
(See Alabama Code 40-9-1 for a Complete Listing)
APPLICATION: Applications for exemptions should be forwarded to the Revenue Commissioner's Office, 101 S. Lawrence Street, Montgomery, AL 36104.
It is the responsibility of the property owner to apply for any exemptions for which they may qualify.
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